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Capital Allowances Act 2001

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Version Superseded: 01/10/2016

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556 Minor definitionsU.K.
This section has no associated Explanatory Notes

(1)In this Chapter “licensed area” means (subject to section 553(4) and (5))—

(a)in relation to a UK oil licence, the area to which the licence applies, and

(b)in relation to a foreign oil concession, the area in relation to which the right to search for or win oil is conferred or exercisable under the concession.

(2)In this Chapter “the relevant authority”, in relation to a UK oil licence means—

(a)in the case of a licence under Part I of the 1998 Act, the Secretary of State, and

(b)in the case of a licence under the 1964 Act, the Department of Enterprise, Trade and Investment in Northern Ireland.

(3)In this Chapter “oil”—

(a)in relation to a UK oil licence, means any substance won or capable of being won under the authority of a licence granted under Part I of the 1998 Act or the 1964 Act, other than methane gas won in the course of operations for making and keeping mines safe, and

(b)in relation to a foreign oil concession, means any petroleum (as defined by section 1 of the 1998 Act).

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